Evidence obtained by Epoca magazine shows that the 23-year-old and his father are under scrutiny from the Receita Federal, the Brazilian equivalent of the Inland Revenue, over possible tax avoidance between 2011 and 2014.

The tax investigation began in March, say Epoca, when auditors requested records relating to "atypical cashflow" at N&N Consultoria Esportiva e Empresarial – the company owned by the forward's parents.

N&N was founded in October 2011 and received a payment – apparently a loan – of US$44.8m from Barcelona two months later, six days before the Blaugrana beat Neymar's Santos side at the Club World Cup.

More money, more problems: Did Neymar avoid taxes in Brazil (Image: Getty)

Barcelona then paid US$25.4m to N&N in October 2013 and US$5.4m in February 2014 – a transaction that prompted the Receita Federal to investigate.

The organisation is concerned that Neymar and his representatives withheld tax due to the federal government on these payments, which were also at the centre of the investigation into the transfer conducted by the Spanish authorities.

If found guilty, Neymar could be in line for the biggest fine ever issued to a Brazilian sportsperson.